Research On The Overpayment Refund Claim Of Taxpayers In China

With the deepening of China's tax reform and tax collection and management system reform,the taxation legal system construction and collection management system has been continuously improved and improved.In the process of tax collection,whether it is a taxation authority or a taxpayer,in the face of complicated tax laws and regulations and the collection and management system,it is inevitable that errors such as applicable tax policy errors or calculation errors will occur,resulting in excessive tax collection,overpayment or Mistakes occurred.This paper introduces the problem that the taxpayer's right to refund the taxpayer's overpayment of tax in the tax practice is difficult to define,the tax refund process is not convenient,and the rights relief mechanism is imperfect,which makes it difficult for the taxpayer to pay the tax refund.To be practical.Through legal analysis,it is determined that the taxpayer's overpayment of taxes is an unjust enrichment in public law,and the constituent elements and procedures of the rights are elaborated.On how to improve the taxpayer's right to refund tax in China,this paper,based on the experience of foreign countries and Taiwan's advanced experience,starts from the reality of China's taxation legal system and believes that the taxpayer's rights system should be improved in legislation first.The content of the taxpayer's right to refund the right to refund the tax;secondly,combined with the practice of tax collection and management in China,it is recommended to clarify the department's powers and responsibilities and evidence collection responsibilities in the law enforcement procedures,increase the propaganda of taxpayers' rights,and rely on the "Internet + tax rebate" construction.To improve taxpayer convenience and enhance taxpayer satisfaction and sense of acquisition;Finally,in the judicial appearance,through the reconstruction of the tax administrative reconsideration agency and the establishment of tax courts,the right relief channel is improved.As a result,comprehensive protection of taxpayers' right to request more tax refunds has been achieved in terms of tax legislation,law enforcement,and justice.